Scotia Investors Equity Fund IV Inc.

Scotia Plastics Incorporated

Scotia Pontiac Buick Limited

Scotia Research & Consulting Incorporated

Scotia Sheet Metal Inc.

Scotia-Fundy Catch Monitoring Association

Scotiajet Airlines Inc.

Scott Maritimes Limited

SD Media Holdings Inc.

Sea Life Fisheries Inc.

Sea Pool Fisheries Limited

Sea Wolf Marine Corporation

Sea-Agri Tech Limited

Seabay Clam Company Inc.

Seabright Resources Inc.

Seacoast Amusement Corp. Ltd.

Seaforth Energy Inc.

Seaglobe Fisheries Inc.

Seagulf (Maritimes) Limited

Sealevel Communications